
/* Theme Name: Ledger Clarity Guide
Description: Independent corporate-style editorial theme for Ledger Clarity Guide.
Version: 1.0.0
Text Domain: ledger-clarity-guide
*/
:root{--ink:#203046;--muted:#607084;--accent:#315cc9;--pale:#f4f7fb;--line:#dce3ec}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;color:var(--ink);background:#fff;font:16px/1.7 Arial,Helvetica,sans-serif}a{color:inherit;text-underline-offset:4px}a:hover{color:var(--accent)}img{max-width:100%;height:auto;display:block}figure{margin:0}h1,h2,h3{line-height:1.18;margin:0 0 22px;font-weight:600;letter-spacing:-.025em}h1{font-size:clamp(38px,4.4vw,60px)}h2{font-size:clamp(29px,3vw,42px)}h3{font-size:21px}p{margin:0 0 20px}.wrap{width:min(1180px,100% - 64px);margin:auto}.utility{font-size:12px;background:#f4f6fa;border-bottom:1px solid var(--line)}.utility .wrap{display:flex;justify-content:space-between;padding:9px 0;gap:20px}.utility a{text-decoration:none}.sitehead{position:sticky;top:0;background:#fff;z-index:30;border-bottom:1px solid #e8ecf2}.admin-bar .sitehead{top:32px}.sitehead>.wrap{display:flex;align-items:center;gap:26px;min-height:98px}.brand{font-size:25px;font-weight:700;letter-spacing:-.035em;text-decoration:none;line-height:1.25;margin-right:auto;white-space:nowrap}.brand small{display:block;font-size:9px;letter-spacing:.15em;font-weight:500;margin-top:7px;color:var(--muted)}nav ul{display:flex;gap:21px;list-style:none;padding:0;margin:0}nav a{font-size:13px;text-decoration:none}nav .current-menu-item>a{color:var(--accent)}.button{display:inline-block;background:var(--accent);color:#fff!important;text-decoration:none;padding:15px 25px;border-radius:2px;font-weight:600;font-size:14px;line-height:1.4}.button:hover{background:#2048aa}.headcontact{padding:12px 17px;white-space:nowrap}.mobile{display:none}.hero{position:relative;min-height:590px;display:grid;place-items:center;text-align:center;color:#fff;overflow:hidden}.hero-bg,.hero-shade{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}.hero-bg{object-position:center 48%}.hero-shade{background:linear-gradient(90deg,rgba(11,28,49,.76),rgba(14,31,51,.64))}.hero-copy{position:relative;z-index:1;max-width:900px;padding:95px 0 105px}.hero h1{font-weight:500}.hero p{max-width:700px;margin:24px auto 32px;font-size:18px;line-height:1.8;color:#eef3fb}.hero-secondary{margin-left:26px;color:#fff;font-size:14px}.eyebrow{display:block;font-size:11px;letter-spacing:.18em;text-transform:uppercase;font-weight:700;margin-bottom:18px;color:var(--accent)}.hero .eyebrow{color:#cadbff}.section{padding:90px 0}.pale{background:var(--pale)}.section-title{text-align:center;max-width:680px;margin:0 auto 55px}.section-title h2:after{content:'';display:block;background:var(--accent);width:42px;height:2px;margin:23px auto}.section-title p{color:var(--muted)}.orbit{display:grid;grid-template-columns:1fr 1.5fr 1fr;grid-template-rows:auto auto auto;gap:35px 45px;align-items:center}.orbit-item{text-align:center;text-decoration:none}.orbit-item p{font-size:14px;color:var(--muted);margin-bottom:8px}.orbit-item h3{font-size:20px;margin:9px 0 11px}.topic-number{font-size:27px;line-height:1;color:#4777d6;font-weight:300}.arrow{font-size:12px;color:var(--accent)}.item-0{grid-area:1/1}.item-1{grid-area:2/1}.item-2{grid-area:1/3}.item-3{grid-area:2/3}.item-4{grid-area:3/1}.item-5{grid-area:3/3}.orbit-photo{grid-area:1/2/4/3;background:#fff;align-self:stretch;display:flex;flex-direction:column;justify-content:center}.orbit-photo img{width:100%;height:470px;object-fit:cover;object-position:58% center}.orbit-photo figcaption{padding:20px;text-align:center;font-size:13px;color:var(--muted)}.action-strip{padding:37px 0;background:#fff;border-block:1px solid var(--line)}.action-strip .wrap{display:flex;justify-content:space-between;align-items:center;gap:30px}.action-strip h2{font-size:25px;margin-bottom:8px}.action-strip p{margin:0;color:var(--muted);font-size:14px}.split{display:grid;grid-template-columns:1fr 1fr;background:#edf2f8}.split>figure img{width:100%;height:100%;min-height:530px;object-fit:cover}.split-copy{padding:80px max(40px,calc((100vw - 1116px)/2));padding-right:65px}.split.reverse .split-copy{padding:80px 60px}.split-copy p{color:#546579}.textlink{font-size:14px;font-weight:700;color:var(--accent);text-decoration:none;border-bottom:1px solid #b5c8ee;padding-bottom:5px}.checklist{padding-left:22px;color:#546579;margin:20px 0 28px}.checklist li{margin-bottom:8px}.faq-layout{display:grid;grid-template-columns:1fr 1.6fr;gap:90px}.faq-layout>header p{color:var(--muted)}.faqs details{border-bottom:1px solid var(--line);padding:22px 0}.faqs details:first-child{border-top:1px solid var(--line)}.faqs summary{cursor:pointer;font-size:18px;font-weight:600;padding-right:15px}.faqs p{color:var(--muted);font-size:15px;padding-top:17px;margin:0}.post-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}.post-card{background:#fff;border:1px solid #e4e9f0}.post-image img{width:100%;aspect-ratio:3/2;object-fit:cover}.post-copy{padding:23px}.post-card h3{font-size:21px;margin-bottom:15px}.post-card h3 a{text-decoration:none}.post-card p{font-size:14px;color:var(--muted)}.meta{font-size:12px!important;color:var(--muted)}.empty{padding:36px;border:1px solid #dbe3ef;background:white;max-width:770px;margin:auto}.empty h2,.empty h3{font-size:25px}.empty p{color:var(--muted)}.center{text-align:center;margin:35px 0 0}.contact-scene{position:relative;min-height:460px;display:grid;place-items:center;padding:60px 24px}.contact-scene>img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;filter:brightness(.5)}.contact-panel{position:relative;background:#fff;max-width:680px;width:100%;padding:47px;text-align:center;box-shadow:0 15px 45px #0003}.contact-panel h2{font-size:35px}.contact-panel p{color:var(--muted)}.contact-address{display:block;margin:18px 0 10px;font-size:14px;overflow-wrap:anywhere}.contact-panel small{font-size:12px;color:var(--muted)}.footer{background:#152b43;color:#d3dfec;padding-top:65px;font-size:13px}.footer-grid{display:grid;grid-template-columns:1.45fr 1fr 1fr 1fr;gap:40px;padding-bottom:45px}.footer h2{font-size:23px;color:#fff;max-width:240px}.footer h3{font-size:15px;color:#fff;letter-spacing:0}.footer ul{list-style:none;margin:0;padding:0}.footer li{margin-bottom:9px}.footer a{text-decoration:none;overflow-wrap:anywhere}.footer a:hover{color:white;text-decoration:underline}.footer .textlink{color:white}.copyright{padding:23px 0;border-top:1px solid #ffffff24;display:flex;justify-content:space-between;gap:20px;font-size:11px}.external ul{display:flex;flex-wrap:wrap;gap:20px;padding:20px 0}.page-head{padding:65px 0 55px;background:var(--pale);border-bottom:1px solid var(--line)}.page-head h1{max-width:1000px;font-size:clamp(34px,4vw,52px);margin-top:20px}.page-head p{max-width:720px;margin-bottom:0;color:var(--muted)}.breadcrumb,.page-head>div>span:not(.eyebrow){font-size:12px;color:var(--muted)}.inner-layout{display:grid;grid-template-columns:minmax(0,2.6fr) minmax(220px,1fr);gap:90px;padding-top:65px;padding-bottom:80px}.content-body h2{font-size:27px;margin-top:35px}.content-body h2:first-child{margin-top:0}.content-body h3{font-size:22px}.content-body p,.content-body li{color:#44546a}.content-body a{color:var(--accent);overflow-wrap:anywhere}.lead{font-size:21px!important;color:var(--ink)!important}.reading-aside{font-size:14px;align-self:start;border-left:2px solid #d7e2f4;padding-left:25px}.reading-aside h2{font-size:20px;margin:22px 0 18px}.reading-aside ul{list-style:none;padding:0}.reading-aside li{border-bottom:1px solid var(--line);padding:11px 0}.reading-aside a{text-decoration:none}.reading-aside p{font-size:12px;margin-top:28px;color:var(--muted)}.library{display:grid;grid-template-columns:minmax(0,3fr) minmax(240px,1fr);gap:55px}.archive-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.searchform label{display:block;margin-bottom:8px;font-size:13px}.searchform>div{display:flex}.searchform input{width:100%;min-width:0;border:1px solid #c5d0dd;padding:11px;font:inherit;font-size:13px}.searchform button{border:0;background:var(--accent);color:white;cursor:pointer;padding:11px}.article-photo{margin-bottom:30px}.author-box{margin-top:35px;padding:20px;background:var(--pale);font-size:13px}.reading{padding-block:65px}.skip{position:absolute;left:-9999px}.skip:focus{left:15px;top:15px;z-index:99;background:#fff;padding:10px}.navigation.pagination{margin-top:30px}.nav-links{display:flex;gap:15px}a:focus-visible,summary:focus-visible,button:focus-visible,input:focus-visible{outline:3px solid #e3a82e;outline-offset:4px}
@media(max-width:1100px){.desktop{display:none}.mobile{display:block;position:relative}.mobile summary{cursor:pointer;padding:10px;font-size:14px}.mobile nav{position:absolute;right:0;top:50px;background:#fff;box-shadow:0 12px 30px #18314c33;padding:25px;min-width:240px}.mobile nav ul{display:block}.mobile nav li{margin-bottom:15px}.sitehead>.wrap{min-height:86px}.brand{font-size:23px}.orbit{gap:25px}.split-copy,.split.reverse .split-copy{padding:55px 38px}.footer-grid{gap:25px}.post-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:700px){.wrap{width:calc(100% - 36px)}.utility .wrap{justify-content:center}.utility span{display:none}.utility a{font-size:11px}.sitehead>.wrap{gap:12px;min-height:79px}.brand{font-size:20px;white-space:normal;max-width:230px}.brand small{font-size:8px;letter-spacing:.07em}.headcontact{display:none}.admin-bar .sitehead{top:46px}.hero{min-height:530px}.hero-copy{padding:65px 0}.hero h1{font-size:37px}.hero p{font-size:16px;line-height:1.7}.hero-secondary{display:block;margin:20px 0 0}.section{padding:58px 0}.section-title{margin-bottom:35px}.orbit{grid-template-columns:1fr 1fr;gap:30px 22px}.orbit-photo{grid-area:1/1/2/3}.orbit-photo img{height:280px;object-position:center}.orbit-item{grid-area:auto;text-align:left}.orbit-item h3{font-size:18px}.orbit-item p{font-size:13px}.action-strip .wrap{display:block}.action-strip .button{margin-top:23px}.split{grid-template-columns:1fr}.split>figure img{min-height:0;height:310px}.split-copy,.split.reverse .split-copy{padding:48px 24px}.split.reverse figure{order:2}.faq-layout{grid-template-columns:1fr;gap:10px}.post-grid,.archive-grid{grid-template-columns:1fr}.contact-panel{padding:30px 22px}.contact-panel h2{font-size:29px}.footer-grid{grid-template-columns:1fr 1fr;gap:35px 20px}.footer-grid section:first-child{grid-column:1/-1}.footer h2{max-width:100%}.footer-grid section:last-child{grid-column:1/-1}.copyright{display:block}.copyright span{display:block;margin-bottom:7px}.inner-layout,.library{grid-template-columns:1fr;gap:40px;padding-top:40px}.reading-aside{border-left:0;border-top:2px solid var(--line);padding:25px 0 0}.page-head{padding:40px 0}.page-head h1{font-size:35px;overflow-wrap:anywhere}.content-body{min-width:0}.content-body table{display:block;overflow-x:auto}.content-body .lead{font-size:19px!important}.empty{padding:26px}.mobile nav{max-width:calc(100vw - 36px)}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
